Which form to choose — ENK or AS?

In short: ENK can be convenient at a small scale with a single owner, but it comes with full personal liability. AS limits liability to the company's assets and fits better with growth, partners or higher risk, but requires capital and full accounting. It is worth discussing the choice with an accountant.

How much capital does an AS need?

An AS requires share capital (aksjekapital) of at least NOK 30,000. This is not a fee — the money stays in the company and can be used for its operations. On top of that comes a fee for entry in Foretaksregisteret.

Do you have to live in Norway to start a company?

Not always, but some company roles may carry residency requirements (e.g. within the EEA), and registration requires a Norwegian identification number (fødselsnummer or D-nummer) and access to Altinn. The rules are sometimes adjusted, so it is worth confirming the current requirements before starting. For a foreign company, a NUF branch can be an alternative.

When must a company register for VAT (MVA)?

As a rule, once taxable turnover exceeds NOK 50,000 over a 12-month period. Below that threshold a company usually does not charge MVA. Registration is done at Skatteetaten (not BRREG). Thresholds and rules can change, and the details of settlement are worth confirming with a tax adviser.

Does a foreign company have to set up a company to operate in Norway?

Not always. A foreign company can often operate in Norway through a NUF branch (a Norwegian-registered branch of a foreign business) or a posting model, without setting up a separate Norwegian company. Which option is right depends on the scale and nature of the activity — we cover this in a separate guide on running a business in Norway.

How to start a company in Norway — step by step

Published: 2026-07-23

In Norway, the most common choices are a sole proprietorship (enkeltpersonforetak, ENK) or a private limited company (aksjeselskap, AS). A company is registered in the BRREG (Brønnøysundregistrene) registers, usually through the Altinn portal, and receives an organisation number (organisasjonsnummer). The choice of form affects liability, capital, taxes and accounting. Below we go step by step: what the forms are, where and how to register, what it costs and what obligations it creates. This is a guide to starting a company — if you want to check an existing Norwegian counterparty, see our guide on verifying a company in Norway.

Which business forms can you choose in Norway?

The two most common forms are enkeltpersonforetak (ENK) and aksjeselskap (AS). ENK is a sole proprietorship: it requires no capital and is simple to run, but the owner is liable for obligations with their entire personal assets. AS is a private limited company: it requires share capital (aksjekapital) of at least NOK 30,000, but liability is limited to the company's assets.

There are other forms too: ANS/DA (partnerships with partner liability) and — important for foreign companies — NUF, a Norwegian-registered branch of a foreign business (norskregistrert utenlandsk foretak). NUF lets you operate in Norway without setting up a separate Norwegian company. The choice of form depends on the scale of the business, the risk and whether you plan to hire.

We cover the details of ENK and AS in separate guides — here we focus on how to actually set up and register a company.

Where and how do you register a company?

A company is registered in the BRREG (Brønnøysundregistrene) registers, usually digitally through the Altinn portal (the Samordnet registermelding form). Every entity first goes into Enhetsregisteret (the Central Coordinating Register for Legal Entities) and receives an organisation number. Entities carrying on a business — mandatorily AS, and often ENK too — are additionally registered in Foretaksregisteret (the Register of Business Enterprises).

Tax matters are handled separately. VAT (MVA) registration is done at Skatteetaten (the Norwegian Tax Administration), not at BRREG, and only becomes mandatory once a turnover threshold is exceeded (see below). If the company will hire, obligations towards the employer register also apply.

Registration usually requires a Norwegian identification number (fødselsnummer or D-nummer) for the officers, plus access to Altinn. This is often the first hurdle for people from outside Norway.

How much does it cost and how long does it take?

The biggest cost difference comes from the form. AS requires paying in share capital of at least NOK 30,000 (this money stays in the company and can be used for its operations) plus a fee for entry in Foretaksregisteret. ENK requires no capital, and its registration is usually cheaper, because in many cases an entry in Enhetsregisteret is enough.

Digital registration through Altinn usually takes from a few days to a few weeks, depending on how complete the filing is and the form chosen. On top of that come running costs that are not visible at the start: accounting (full for an AS), a possible audit, and — when hiring — employer contributions and obligations.

Specific registration fees and thresholds change over time, so it is always worth confirming the current figures before registering. This guide does not replace accounting or legal advice.

What obligations does a company have after setup?

After registration, a company has ongoing obligations. The most important are accounting and reporting: AS companies keep full accounts and file an annual report with Regnskapsregisteret, while an ENK usually has simpler requirements. Income tax filing is added to that.

VAT (MVA) registration becomes mandatory once taxable turnover exceeds a threshold — as a rule NOK 50,000 over a 12-month period. Below that threshold a company usually does not charge MVA. If the company hires, employer obligations apply: notifications, contributions and reporting.

The table below compares the two most common forms in brief. Specific thresholds, rates and requirements may change — treat it as orientation, not as tax advice.

ENK vs AS — a brief comparison
Feature	ENK (sole proprietorship)	AS (private limited)
Capital	none required	min. NOK 30,000
Liability	full, with personal assets	limited to company assets
Who it suits	freelancers, small scale	growth, partners, limited risk
Accounting / reporting	usually simpler	full, annual report to Regnskapsregisteret

Frequently asked questions

Which form to choose — ENK or AS?: In short: ENK can be convenient at a small scale with a single owner, but it comes with full personal liability. AS limits liability to the company's assets and fits better with growth, partners or higher risk, but requires capital and full accounting. It is worth discussing the choice with an accountant.
How much capital does an AS need?: An AS requires share capital (aksjekapital) of at least NOK 30,000. This is not a fee — the money stays in the company and can be used for its operations. On top of that comes a fee for entry in Foretaksregisteret.
Do you have to live in Norway to start a company?: Not always, but some company roles may carry residency requirements (e.g. within the EEA), and registration requires a Norwegian identification number (fødselsnummer or D-nummer) and access to Altinn. The rules are sometimes adjusted, so it is worth confirming the current requirements before starting. For a foreign company, a NUF branch can be an alternative.
When must a company register for VAT (MVA)?: As a rule, once taxable turnover exceeds NOK 50,000 over a 12-month period. Below that threshold a company usually does not charge MVA. Registration is done at Skatteetaten (not BRREG). Thresholds and rules can change, and the details of settlement are worth confirming with a tax adviser.
Does a foreign company have to set up a company to operate in Norway?: Not always. A foreign company can often operate in Norway through a NUF branch (a Norwegian-registered branch of a foreign business) or a posting model, without setting up a separate Norwegian company. Which option is right depends on the scale and nature of the activity — we cover this in a separate guide on running a business in Norway.

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This guide is for information purposes only and does not constitute legal or tax advice. Laws and registry rules may change — the information held in the relevant country's official registers is always decisive.